2017 (1) TMI 1127

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....r the Respondent ORDER The present appeal is filed against the order in appeal dated 22.10.2011 passed by the Commissioner (A) Indore. The appellant is a co-operative sugar unit engaged in the production and clearance of sugar and molasses falling under chapter 17 of the Central Excise Tariff Act. The dispute pertains to the crushing season of 2000-01 and 2001-02. The appellant cleared white....

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....hose to reverse the entire Cenvat Credit availed on capital goods and now in the present appeal submit that they may be extended the benefit of notification no. 8/2003.  2.  With the above background, I heard Shri R. K. Mishra, Ld. DR for the respondent. The appellant has submitted a letter with a request to decide both the appeals on merits on the basis of the appeal filed. Two appea....

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....ce the credit availed has been reversed it is to be considered as ab initio not availed as held by the Hon'ble Supreme Court of India in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE Nagpur 1996 (81) ELT 3 (SC). In the light of the above decision of the Apex Court, the appellant will be eligible for the SSI benefit under notification no. 8/03. 5.  Now on the portion of the rejec....